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MTD for Income Tax deadlines for 2027 to 2028, for online sellers

Last reviewed 28 October 2026 against GOV.UK guidance. General information, not tax advice.

Short answer: If you join MTD on 6 April 2027 and use standard update periods, your quarterly updates are due by 7 August 2027, 7 November 2027, 7 February 2028 and 7 May 2028. Your 2027 to 2028 tax return is due through your software by 31 January 2029. Penalty points for late quarterly updates do apply in 2027 to 2028.

Standard and calendar update periods

UpdateStandard periods (6 April year)Calendar periods (1 April year)Deadline
16 Apr to 5 Jul 20271 Apr to 30 Jun 20277 Aug 2027
26 Apr to 5 Oct 20271 Apr to 30 Sep 20277 Nov 2027
36 Apr 2027 to 5 Jan 20281 Apr to 31 Dec 20277 Feb 2028
46 Apr 2027 to 5 Apr 20281 Apr 2027 to 31 Mar 20287 May 2028

Standard periods are the default. Calendar periods are meant for people whose accounting period runs 1 April to 31 March, and they need to be chosen in your software before your first update. You can't switch for the rest of that tax year after sending an update. Each update is cumulative from the start of the year.

Penalty points

HMRC isn't applying penalty points for late quarterly updates in 2026 to 2027. From 2027 to 2028, each late update gets a point, and reaching 4 points means a £200 penalty. You must also send an update when there was no income or expense in a period. You can send an update any time after the period ends, up to the deadline, or up to 10 days before the end if you don't expect any more transactions.

Before 6 April 2027

To sign up you must be registered for Self Assessment and have sent a tax return in the last 2 years. You'll also need compatible software, which for spreadsheet users means bridging software, and you need to authorise it. Your 2025 to 2026 return, due by 31 January 2027, is still filed the old way and is the one used for the £30,000 test.

Which platform files cover each update

Platform reports don't line up neatly with MTD periods. For update 1 (standard periods):

  1. Etsy: monthly statements for April, May, June and July 2027. Drop rows from 1 to 5 April and from 6 to 31 July.
  2. eBay: a Transaction report with dates set to exactly 6 April to 5 July 2027.
  3. Amazon: every Flat File V2 settlement that overlaps the period, split by posted-date (or your chosen date rule).
  4. Shopify and PayPal: transaction exports filtered by date range.
  5. Add off-platform costs such as stock, packaging and postage bought elsewhere.

Leave a buffer. Some exports are generated by email and can take time, and Etsy's July statement is only complete after the month ends.

A simple seller calendar for 2027 to 2028

Example Suggested working dates, not HMRC requirements.

WhenDo this
By 31 Jan 2027File your 2025/26 return. It sets your MTD start
Feb to Mar 2027Sign up, choose bridging software, set up your spreadsheet
6 Apr 2027Start digital records
Early Jul 2027Download April to July exports once 5 July has passed
By 7 Aug 2027Send update 1
By 7 Nov 2027 / 7 Feb 2028 / 7 May 2028Send updates 2, 3 and 4
By 31 Jan 2029Submit the 2027/28 tax return through your software and pay

Key dates for the April 2027 group

DateWhat happens
31 Jan 2027Deadline for your 2025 to 2026 return. It's the one HMRC uses for the £30,000 test
6 Apr 2027MTD starts if qualifying income was over £30,000. Digital records from this date (standard periods)
7 Aug 2027First quarterly update (6 Apr to 5 Jul 2027)
7 Nov 2027 · 7 Feb 2028 · 7 May 2028Updates 2, 3 and 4 (each cumulative from 6 April)
31 Jan 2029Submit the 2027 to 2028 tax return through your software and pay
6 Apr 2028Threshold falls to £20,000, based on the 2026 to 2027 return

Penalty points for late quarterly updates apply from 2027 to 2028. 4 points means a £200 penalty. GOV.UK: send quarterly updates.

Want your marketplace exports turned into one MTD-ready workbook?

TidyTill reads Etsy, eBay, Amazon, PayPal and Shopify exports, works out gross turnover, splits it into MTD periods and flags gaps and duplicates. Upload your exports and see your totals, quarters and Health Check free before you pay. Then £19 one-off for a workbook or £49 a year for unlimited workbooks. Paid workbook downloads open very soon; the free preview works now.

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Questions

When is the first MTD deadline for the April 2027 group?

7 August 2027, for the period 6 April to 5 July 2027 (or 1 April to 30 June 2027 with calendar periods).

Are there penalties for a late first update in 2027?

Yes, points-based. The no-points easement was for late quarterly updates in 2026 to 2027 only. From 2027 to 2028, a late update gets a point and 4 points means a £200 penalty.

Does a quarterly update mean paying tax quarterly?

No. Quarterly updates are summaries, not tax returns. You still submit one return and pay by 31 January after the tax year ends.

Sources

This page is general information based on the GOV.UK guidance linked above, as it stood on 28 October 2026. It isn't tax advice. Rules and dates can change, so check GOV.UK or ask an accountant about your own situation. TidyTill isn't HMRC-recognised software and doesn't send anything to HMRC.

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